About Gibraltar

Visiting - Visas and Residence

Gibraltar visa and passport requirements

Passports are required by all visitors to Gibraltar, except EU nationals who possess a valid national identity card.

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Sovereignty & Constitution

Gibraltar is a British Overseas Territory. It was ceded to Britain in perpetuity by the Treaty of Utrecht in 1713. Britain remains responsible for the Rock's defence and foreign affairs and appoints the Governor, who is a representative of the Crown in Gibraltar.

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The Economy

In the 1980s, the Gibraltar economy was dominated by the British Ministry of Defence, which accounted for some 35 per cent of GDP. However, major cut-backs over the last 20 years have reduced its contribution to GDP (in 2005) to only eight per cent. It is a tribute to the ingenuity of the Government and entrepreneurs of Gibraltar that they have achieved diversification of the economy in such a relatively short timescale, so that today there is 97% employment amongst Gibraltarians. The four (export) pillars of the Gibraltar economy are:

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The Finance Centre

Gibraltar observes high standards of supervision and financial regulation. The Gibraltar Financial Services Commission (FSC) is the regulatory authority for financial services providers operating in and from Gibraltar. Under its 1989 founding act, the FSC is required to match UK supervisory standards where European Union law applies.

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Gibraltar's Tax System

With its recently introduced 10% tax rate for companies, its local source basis of taxation and special tax regimes available for High Net Worth Individuals and working expatriates, Gibraltar can provide some interesting opportunities. For further information on Gibraltar's tax system, please contact our tax team by email us or telephone us on Gibraltar (+350) 200 42686 and ask for Jo Jones.

Gibraltar tax

There are two main taxes levied in Gibraltar:

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